CASSAVA GRAINS (GARRI) IS A PLANT FOOD ITEM. TO MAKE GARRI, CASSAVA TUBERS ARE PEELED, WASHED AND GRATED. EXCESS WATER IS REMOVED AND THEN SIEVED AND ROASTED BY HEATING IN A BOWL. THEY ARE USUALLY IN WHITE AND YELLOW FORM. THE RESULTING DRY GRANULAR GARRI CAN BE STORED FOR LONG PERIOD. IT IS POUNDED OR GROUND TO MAKE A FINE FLOUR.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING : GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2008 - FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 200899 - OTHER CN CODE 20089991 - YAMS, SWEET POTATOES AND SIMILAR EDIBLE PARTS OF PLANTS, CONTAINING 5% OR MORE OF STARCH. EXCLUDED FROM 11.06 AND 1901 BECAUSE THE STARCH GRAINS ARE COOKED THEREFORE FURTHER PREPARED. ALSO CLASSIFIED IN ACCORDANCE WITH SECTION IV-2008 HSENS TO 2008 NOTE (7)